September 20, 2006, Introduced by Senator PATTERSON and referred to the Committee on Finance.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.532) by adding section 277.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 277. (1) For tax years beginning after December 31, 2005,
a taxpayer may claim a credit against the tax imposed by this act
equal to 50% of the cost paid in the tax year by the taxpayer for a
filtering program.
(2) If the amount of the credit allowed under this section
exceeds the tax liability of the taxpayer for the tax year, that
portion of the credit that exceeds the tax liability shall not be
refunded.
(3) As used in this section, "filtering program" means a
computer program that prevents a person from viewing certain
internet websites, chat rooms, or other computer files or provides
limited access to internet websites, chat rooms, or other computer
files in 1 or more of the following ways:
(a) Allows a user to identify allowable websites and provides
access to only those sites chosen.
(b) Intercepts words or phrases in the body of a website that
are compared with standard lists of objectionable words and phrases
and then blocks out the offending site page.
(c) Blocks out websites using the internet addresses.
(d) Uses personalized electronic labeling programs to identify
and filter objectionable words, phrases, and websites.
(e) Uses a standard commercially available rating or filtering
system.